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In which of the following situations would revenue be recognized at a point in time (i.e., which of the following situations does NOT qualify for

In which of the following situations would revenue be recognized at a point in time (i.e., which of the following situations does NOT qualify for recognition of revenue over time)?

A dog daycare sells 10-day passes to its customers, which entitle each dog to 10 visits to daycare. The dogs simultaneously receive and consume the benefits of dog daycare each day they attend.

A builder works at a client's home creating custom shelving. The in-process shelves are attached to the customer's home during construction and the customer controls the shelves as they're being built.

A seamstress enters an agreement with a parent to create a custom minion-vampire-cowboy Halloween costume. No one, other than the contracting parent's child, will ever want this particular costume. The seamstress has an enforceable right to payment for any work done to date, even if the child changes their mind and the parent cancels the order.

A retailer sells items that a customer purchases at the self-checkout.

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